G NXT Power Corp Vs Union of India
Date: August 29, 2019
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): S V Bhatti
Subject Matter
Refund of IGST after adjusting higher rate of duty drawback is permitted
Summary
The petitioner is an exporter. The goods exported by him come under IGST. The petitioner has been granted drawback of Central Excise component and denied IGST paid as cash. The petitioner by filing the instant writ petition contends that he is entitl…
Heard Mr. John Varrghese for petitioners and Sri P.R. Sreejith for respondents. 2. The petitioners in these two writ petitions though are distinct entities, as the writ prayers are substantially same, the writ petitions are disposed of by this common judgment. The counsel have treated W.P.(C) No.2981 of 2019 as the lead writ petition and have made submissions by referring to the materials in W.P.(…